The Influence Accounting Disclosure on company value: A Case Study in Basrah Province Companies

The purpose of this study is to examine the influence accounting disclosure in terms of legal, culture, profitability, and size factors on company value in Basrah province in Iraq. A lack of accounting disclosures found in most of these companies consequently led to the low value of companies. A theoretical model with agency theory was used in order to discover affect of accounting disclosures on company value. A probability sampling technique random sampling method used to gather data, four hypotheses were tested through 310 questionnaires, the population was listed companies, and all accountants in the sample were selected. Partial least squares approach was used to examine this study. The results showed that culture and size factors have a positive and significant influence on company value. While others hypotheses legal and profitability factors are non-significant. The result can motivate and encourage companies’ management to disclose information that is positively reflected in the decisions of stakeholders that led to improve company value.